Head network anchor with goods exposed tax evasion again. On December 20, The tax department of Hangzhou City, Zhejiang Province announced its response to the network anchor Huang Wei (net name: Weiya, hereinafter referred to as Weiya) the handling of tax evasion cases. It is found that during the period from 2019 to 2020, Weiya evaded taxes of 643 million yuan by hiding her personal income, fictitious business, changing the nature of income, false declaration, etc., and other underpaid taxes of 60 million yuan. According to relevant laws and regulations, the tax department pursued taxes, collected overdue fines and fined Weiya, totaling 134 million yuan 100 million yuan. At present, Weiya and her husband have made public apologies on social platforms. Weiya said, "I fully accept the relevant punishment decisions made by the tax department according to law, and will actively raise funds to complete the supplementary payment of taxes, late fees and fines within the specified time." For the relevant brokerage companies and brokers, network platform enterprises and intermediaries that assist in tax evasion, the relevant person in charge of Hangzhou Taxation Bureau also said that they would conduct linkage inspection and seriously investigate and deal with tax related violations in accordance with the law. The tax revenue of RMB 6.6244 million was collected from Zhengzhou tax department by using big data, To Zhu Chenhui (Sydney) and Lin Shanshan, two network anchors, were suspected of tax evasion. They recovered and charged overdue fines of 65.5531 million yuan and 27.6725 million yuan respectively, and then went to Weiya, the first sister of the live broadcast, to recover taxes, impose overdue fines and fines of more than one billion yuan. The reporter of the 21st Century Business Herald noted that recently, the tax department is continuously strengthening the tax supervision of employees in the live broadcast industry, and the live broadcast industry The income of head anchor is high and complex, and it is difficult to define the nature of income, but it is not a "tax blind spot". How to promote industry standardization and development has become the focus of webcast industry supervision in the next stage. Lin Jiang, Professor of Economics Department of Lingnan College of Sun Yat sen University, suggested in an interview with the reporter of the 21st Century Business Herald that for the emerging industry of webcast carrying goods, its income is complex and the nature of income is not clear, which needs to be defined by the tax department. Before that, the platform can define its reward and other income, so as to facilitate the anchor's self inspection, self correction, tax payment and tax collection and management. He also stressed that in this process, there should not be too many restrictions on the industry. For example, it is clear that network anchors cannot establish companies. Under too many restrictions, the development space of the industry is very small, which is not conducive to the development of the industry and economy. Many experts also calculated an account for the 21st Century Business Herald reporter. Compared with the tax rates of individual income tax and enterprise income tax, sole proprietorship enterprises can pay taxes according to the approved collection method. The tax rate is lower, and the general tax rate will not exceed 5%. If the maximum marginal tax rate of 45% of individual income tax is compared, individuals will pay about 40% less tax in this way. According to Weiya's 703 million tax evasion and underpayment, the taxable income involved in tax evasion has been no less than 1.758 billion yuan. No less than 1.758 billion yuan of income involves tax evasion How much did viya get from tax evasion? According to the report of the Inspection Bureau of Hangzhou Taxation Bureau, from 2019 to 2020, Huang Wei falsely declared tax evasion by hiding the commission income obtained from the live broadcasting platform; Through the establishment of Shanghai Weihe enterprise management consulting center, Shanghai dusu enterprise management consulting partnership and other fictitious businesses of a number of sole proprietorship enterprises and partnership enterprises, their personal income from labor remuneration such as commissions and pit fees obtained from live broadcasting and goods are converted into enterprise operating income, and false declaration and tax evasion are carried out; Income obtained from other production and business activities fails to declare and pay tax according to law. Therefore, according to the provisions of the individual income tax law of the people's Republic of China and the law of the people's Republic of China on the administration of tax collection, it is confirmed that the tax evasion is 643 million yuan and the other tax underpaid is 60 million yuan. "Sole proprietorship enterprises can pay taxes according to the approved collection method, and the general tax rate will not exceed 5%. Judging from Weiya's 703 million tax evasion and underpayment, the taxable income involved in tax evasion is no less than 1.758 billion yuan." Fan Ziying, a professor at Shanghai University of Finance and economics and Shanghai Institute of international finance and economics, told the 21st Century Business Herald. Wang Huayu, director of the national finance, taxation and Legal Affairs Department of PCCW, also said that if the maximum marginal tax rates of 45% and 35% of income types such as personal labor remuneration and sole proprietorship income are roughly calculated, the taxable income involved is at least 1.5-2 billion yuan. It should be noted that the definition of different income nature of network anchor affects its applicable taxes. Lin Jiang told the 21st Century Business Herald reporter, for example, if it is a personal income as a network anchor, it should be levied according to the personal income tax of 7-level excess progressive tax rate of 3% - 45%; If the nature of income is transformed into enterprise income in the name of the company, it may be 25% enterprise income tax, and even some expenses for buying houses and equipment can be deducted as cost amortization; If it is accidental income, the tax rate of 20% shall apply; If it is a sole proprietorship enterprise, the tax rate may be less than 5%. Of course, at present, the above-mentioned intentional change in the nature of income by paying less tax has been recognized as a manifestation of tax evasion. There are two management methods of enterprise income tax in China, such as audit taxation and verification taxation. Fan Ziying pointed out that tax evasion through verification and collection of sole proprietorship enterprises was a common way of tax evasion in the past. Especially in the live broadcasting industry, there are also cases where the partners themselves do not comply with the regulations. For example, the labor remuneration is given to the independent enterprise to which the anchor belongs through legitimate business contacts; Moreover, the income of the webcast industry is relatively concentrated, and the tax evasion of the head anchor is also unfair to small and medium-sized practitioners in the industry. More departments tighten tax management for employees in the field of culture and entertainment In the second half of the year, the tax authorities have successively checked the taxes of network anchors, and many departments have also issued documents to tighten the tax management of employees in the field of culture and entertainment. The general office of the State Administration of Taxation pointed out in the notice on strengthening the tax management of employees in the field of culture and entertainment issued on September 18 that the daily tax management of employees in the field of culture and entertainment should be further strengthened. For individual studios and enterprises established by star artists and network anchors, they should be guided to establish account system in accordance with laws and regulations, and apply for tax by means of audit collection. Regularly carry out tax risk analysis. In the near future, in combination with the final settlement and payment of personal income tax in 2020, give one-to-one risk tips and urge rectification to star artists and network anchors with tax related risks. We should regularly carry out "double random and one open" tax inspection on Star artists and network anchors, and strengthen the investigation, deterrence and exposure of typical cases of tax evasion in the cultural and entertainment field in accordance with the law and regulations. As early as November 22, two network anchors Zhu Chenhui (Sydney) and Lin Shanshan were fined for suspected tax evasion, and now the head anchor Weiya was not spared. Because the amount involved was far ahead of the two, it undoubtedly sounded an alarm again about the tax compliance of employees in the webcast industry. As a typical representative of platform economy, webcast industry has played an important role in the development of digital economy and emerging entertainment ecology in recent years. At the same time, local governments at all levels have also supported and developed the webcast industry as a new local format, and issued a series of incentive policies and measures. According to Wang Huayu, director of the national finance, taxation and legal affairs department and lawyer of PCCW, the webcast industry has several very obvious characteristics: first, the sales revenue is growing very fast, and the total industry revenue of the webcast industry has been rising in recent years, which is a "black horse" in the "tuyere" of various emerging formats; Second, the Matthew effect is very obvious, with obvious polarization. The anchor revenue with particularly high income is the general income, and the gap between anchor employees is very large; Third, as an emerging business, its tax compliance and planning are relatively chaotic. Some anchors and relevant market subjects in the live broadcasting industry do not pay enough attention to tax compliance, and some tax related service institutions do not show a high level of professionalism in the process of providing services. Yu Qi, deputy director and lawyer of Zhejiang Youping law firm, also expressed similar views to the 21st Century Business Herald reporter. He believes that the anchor is an important part of the revenue composition of the industry, "A lot of income goes to the anchor's personal account, forming a relatively high-income group. For individuals, there may be a lack of relevant professional compliance operators to provide corresponding services for tax compliance behavior during personal financial operation. Therefore, I think this must be one of the key basic reasons why the industry is prone to tax problems." "In recent years, the webcast industry has suddenly grown rapidly. In addition, some development zones, parks and relevant departments are not strict in launching some tax approval policies for emerging industries, which has further amplified the tax related risks of the webcast industry. When the tax collection and management tends to be more standardized and strict, the current Sydney, Lin Shanshan and Weiya cases have emerged Pieces. " Wang Huayu added. Urgent need to promote industry norms Lin Jiang told the 21st Century Business Herald that this phenomenon of tax evasion has always existed. Now strengthening the supervision of network anchors is also to correct some possible problems in tax collection and management. In order to strengthen tax compliance and promote the economic standardization and development of new business forms, fan Ziying suggested that from a policy point of view, some of the approved collection methods in the past may have been abused. In the future, for newly established enterprises, it is necessary to strictly check, try not to use the approved collection method, and strictly check whether the established enterprises are suitable for the use of strict collection. If the gap of converting labor remuneration into enterprise income is closed, it is difficult for the anchor to evade taxes by changing the form of income. However, he also stressed that after closing this way of tax evasion, it should be noted that in the past, in order to attract enterprises to settle in and provide tax return, in the future, we should strictly standardize the management of fiscal and tax funds and not return them to enterprises through disguised financial subsidies. In addition, the platform has a lot of data. Fan Ziying suggested that the platform can take the initiative to report the anchor income to the tax department regularly to break the information barrier. As the partner who provides the anchor's labor remuneration, it can also make a difference. The withholding obligation of the anchor's income can be handed over to the partner. Lin Jiang also suggested that for the emerging industry of webcast with goods, its income is complex and the nature of income is not clear, which needs to be defined by the tax department. Before that, the platform can define its reward and other income, so as to facilitate the anchor's self inspection, self correction, tax payment and tax collection and management. He also stressed that in this process, there should not be too many restrictions on the industry. For example, it is clear that network anchors cannot establish companies. Under too many restrictions, the development space of the industry is very small, which is not conducive to the development of the industry and economy. In view of how to strengthen the tax self-discipline of employees in the webcast industry, Wang Huayu believes that the anchor needs to more accurately understand the tax laws, regulations and policies, ensure the legitimacy of business behavior, the rationality of related party transactions and the authenticity of tax declaration, and actively hire professionals to provide special guidance on tax compliance, And actively communicate with the competent tax authorities in the process of daily tax declaration, better do a good job in financial norms, tax compliance and special self inspection, and actively cooperate with the relevant collection, management and inspection of the tax authorities to better